INVESTMENT IN STOCK

Untuk apa, jika kita punya uang banyak/berlebih ? Untuk beli makanan dan pakaian2. Untuk Piknik/Traktir temenDisimpan di BankBeli securitas : saham atau obligasiKonsumsiInvestasi

PT B (Investee)PT BSahamPT C (Investee)PT CObligasiMenurut pandangan Investor Penanaman Modal Pada saham dan obligasi disebut InvestasiPT A (Investor)

Pada tanggal 1 April 2002 PT. ABC membeli 4.000 lembar saham PT A nominal $1/lb dengan harga $45,000 langsung dari PT. APT A Saham$1$45,000PT A (Investee) PT. ABC (Investor) Kas bertambah $ 45,000 Saham beredar + $ 4,000 Agio Saham + $ 41,000 Investasi bertambah $ 45,000 Kas berkurang $ 45,000

Pada tanggal 1 April 2002 PT. ABC membeli 4.000 lembar saham PT A nominal $1/lb dengan harga $45,000 langsung dari PT. APT A Saham$1$45,000Kas bertambah $ 45,000 Saham yang beredar bertambah $ 4,000 Agio Saham bertambah $ 41,000 Kas $ 45,000 Common Stock $ 4,000 Premium on Common Stock $ 41,000

TanggalAccountDebitKreditApril 1

DILIHAT DARI TUJUAN INVESTASI: JENIS SURAT BERHARGATrading SecuritiesHeld to Maturity SecuritiesAvaillable For Sale SecuritiesSurat Berharga yang diperdagangkanSurat Berharga yang dimiliki sampai jatuh tempoSurat Berharga yang tersedia untuk dijualSahamSahamObligasiObligasiObligasi

INVESTMENS IN STOCKTEMPORARY INVESTMENTTRADING SECURITIESAVAILABLE FOR SALE SECURITIES

LONG-TERM INVESTMENT/Investasi jangka PanjangCost method Available for salesEquity Method - Significant Influence

SahamMarketable SecuritiesInvestment In Stock 20%< 20%Available For Sale SecuritiesTrading Securities & Available For SaleLong-term InvestmentCOST METHODEQUITY METHODTemporary InvestmentSignificant Influence

Temporary InvestmentSaat PembelianMarketable Securities xxxxCash xxxxSaat menerima DividendCash/Assets xxxxDividend Revenue xxxxSaat Penjualan kembaliCashxxxMarketable Securities xxxGain on Sales on M/S xxxOrCashxxxLoss on sales of M/SxxxMarketable Securities xxx

Harga PerolehanHarga Jual > Nilai bukuHarga Jual < Nilai buku

COST METHODSaat PembelianInvestment in Stock xxxxCash xxxxSaat Penerimaan DividendCash/Property DividendCash/Assets xxDividend Revenue xx- Stock DividendNo EntryHarga Perolehan Saat Penjualan kembaliCashxxxInvestment In StockxxxGain on Sales on M/SxxxOrCashxxxLoss on sales of M/SxxxInvestment In StockxxxHarga Jual > Nilai bukuHarga Jual < Nilai buku

Cara menghitung Nilai BukuHitung saldo Investment in StockHitung jumlah lembar saham yang dimilikiNilai buku per- lembar = Investment In StockJml Lembar saham

EQUITY METHODSaat PembelianInvestment in Stock xxxCash xxxSaat Investee Mengumumkan Net IncomeInvestment in stock xxxIncome from-PT xxxSaat menerima dividendCash/Property DividendCash/Assets xxx Investment In StockxxxStock Div Tidak Dijurnal

% Kepemilikan X Net IncomeHarga Perolehan

IKHTISAR PENCATATAN INVESTASI DLM SAHAMTransaksiMetode costMetode EquityInvestee Mengumumkan Laba/RugiNo EntryMenerima Cash Devidend Cash Dividend RevenueCash Investment In StInvestment In Stock Income from -PTMemperoleh/ Membeli SahamInvestment In StockCashInvestment In Stock CashMenerima Stock DevidenNo EntryNo EntryTak dijurnalCash Divident RevenueMarketable SecuritiesCashNo EntryTrading

M/S dan Investment In Stock (Available for sale) disajikan di Balance Sheet sebesar Fair Market Value

Nilai yang relevan diisajikan di neracaTrading SecuritiesAvailable For Sales SecuritiesHarga Pasar1. Bandingkan nilai buku dengan nilai pasar per akhir tahun2. Jika berbeda buat jurnalMarketable SecuritiesGain/lossInvestment In StockAccumulated other comprehensive income

TS$ 8,000$ 7,000$ 7,700TS$ 3,000$ 3,500$ 3,600$ 11,000$ 10,500Loss On Declining MSMarketable Securities$ 11,000Terjadi penurunan nilai timbul lossLoss of Declining MS $500Marketable Securities$ 500$ 500Pada akhir tahun 2002$ 500

Jenis Sec.CostMV (31-12-02)MV (31-12-03)

TS$ 8,000$ 7,000$ 7,700TS$ 3,000$ 3,500$ 3,600$ 11,000$ 10,500$ 500Pada akhir tahun 2002PT. ABCNERACAPER 31-12-2002 Kas xxxxxDilaporkan di L/RLoss on declining MSMarketable Securities $ 10.500

Jenis Sec.CostMV (31-12-02)MV (31-12-03)

AFS$ 8,000$ 7,000$ 7,700$ 3,000$ 3,500$ 3,600$ 11,000$ 10,500Unrealized Loss/EquityInvestment In Stock$ 11,000Terjadi penurunan nilai timbul lossUnrealized Loss on AFS $500Investment In Stock$ 500$ 500Pada akhir tahun 2002$ 500AFS

Jenis Sec.CostMV (31-12-02)MV (31-12-03)

TS$ 8,000$ 7,000$ 7,700TS$ 3,000$ 3,500$ 3,600$ 11,000$ 10,500$ 500Pada akhir tahun 2002PT. ABCNERACAPER 31-12-2002 Kas xxxxxDilaporkan di EQUITYLoss on declining MSInvestment In Stock 10.500

Jenis Sec.CostMV (31-12-02)MV (31-12-03)

Perubahan Metode Metode CostMetode equityMetode CostMetode Equity

Metode Equity vs Metode CostItemMetode costMetode EquityMenerima Income Statement InvesteeTak dijurnalMenerima Divident dari InvesteeCash Divident RevenueAccount Investment belum dipengaruhi oleh bagian laba dan dividend dari investee Account Investment telah dipengaruhi oleh bagian laba dan divident dari investee Cash Investment In StInvestment In Stock Income from -PT

Metode EquityMetode costTak perlu jurnal

Perubahan metode Cost to EquityMetode yang baru seolah-olah digunakan sejak awalRekening Investment In AFSS dan Retained Earning harus disesuaikan sehingga kedua account tersebut bersaldo seperti metode equity diterapkan sejak tgl pembelian

Metode CostMetode EquityInvestment In AFSSxxxxMenunjukkan Cost1. Investment didebit bagian laba/ dikredit bagian kerugian investee2. Investment dikredit dividend yang diterima dari investee3. Account lawannya Retained EarningDari tanggal beli s.d. saat perubahan Bagaimana mencatat perubahan metode ?

Contoh200010 %$ 50,000 $ 100,000 $ 200,000 20015 %$ 30,000 $ 120,000 $ 300,000 200215 %$ 117,000 $ 180,000$ 300,000

Tahun 2000200010 %$ 50,000 $ 100,000 $ 200,000 Metode CostInvestment In AFFS$50,000Cash$50,000Cash$10,000Divident Revenue$10,000No EntryInvestment In AFSSDivident Revenue$50,000$10,000

Tahun 200120015 %$ 30,000 $ 120,000 $ 400,000 Total 15 % Metode CostInvestment In AFFS$30,000Cash$30,000Cash$18,000Divident Revenue$18,000No EntryInvestment In AFSSDivident Revenue$30,000$18,000$50,000

Investment In AFFS$50,000Cash$50,000Cash$10,000Divident Revenue$10,000Investment In AFSSDivident Revenue$50,000$10,000Retained Earning$10,000$30,000$30,000$18,000$18,00020002001$10,000$30,000$18,000$18,000$18,000Investment In AFSS2000 Beli $50,000 2000 Laba $20,000 Bag. Laba PT. E$20,000 Retained Earning$20,000$20,0002000 Divident $10,000 2001 Beli $30,000 2001 Laba $45,000 2001 Divident $45,000 $18,000 $45,000$45,000

Investment In AFSSDivident Revenue$50,000$10,000Retained Earning$10,000$10,000$30,000$18,000$18,000$18,000Investment In AFSS$50,000 $20,000 Bag. Laba PT. E$20,000 Retained Earning$20,000$20,000$10,000 $30,000 $45,000 $45,000 $18,000 $45,000$45,000Metode CostMetode EquityInvestment In AFSS$117,000$80,000Retained Earning$65,000$28,000

Perubahan metodeMetode yang baru seolah-olah digunakan sejak awalRekening Investment In AFSS dan Retained Earning harus disesuaiakan sehingga kedua account tersebut bersaldo seperti metode equity diterapkan sejak tahun 2000Investment in AFSS 37,000 Retained earning 37,000

AccountDebitKredit

The EndChapter 14